Ohio Code § 5747.058
Ohio Code § 5747.058. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5747.058.
(A) A refundable income tax credit granted by the tax credit authority under section
122.17 or former division (B)(2) or (3) of section 122.171 of the Revised Code, as
those divisions existed before the effective date of the amendment of this section
by H.B. 64 of the 131st general assembly, September 29, 2015, may be claimed under
this chapter, in the order required under section 5747.98 of the Revised Code . For purposes of making tax payments under this chapter, taxes equal to the amount
of the refundable credit shall be considered to be paid to this state on the first
day of the taxable year. The refundable credit shall not be claimed for any taxable years ending with or
following the calendar year in which a relocation of employment positions occurs in
violation of an agreement entered into under section 122.17 or 122.171 of the Revised Code . (B) A nonrefundable income tax credit granted by the tax credit authority under division (B) of section 122.171 of the Revised Code may be claimed under this chapter, in the order required under section 5747.98 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5747.058
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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Common questions
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